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HomeMy WebLinkAbout585_Amending Employee Reirement System 1:59 31 "I 26/98 "14: 25/0336- 6 "I 5 'j 3"162 '2 C 3 ORDINANCE NUMBER 585 CITY OF OW ASSO, OKLAHOMA AN ORDINANCE AMENDING THE EMPLOYEE RETIREMENT SYSTEM DEFINED BENEFIT PLAN OF THE CITY OF OW ASSO, OKLAHOMA; PROVIDING THEREIN FOR RETIREMENT BENEFITS--DEA TH AND SURVIVOR BENEFITS FOR ELIGIBLE EMPLOYEES OF THE CITY OF OW ASSO, OKLAHOMA, THEIR SURVIVING SPOUSES AND BENEFICIARIES; MAKING PARTICIPATION BY EMPLOYEES EMPLOYED AFTER THE EFFECTIVE DATE OF THE SYSTEM A MANDATORY CONDITION OF EMPLOYMENT; PROVIDING FOR EFFECTIVE DATE, AMENDMENT AND TERMINATION OF SUCH SYSTEM; AUTHORIZING AND RATIFYING EXECUTION OF THE FORMAL INSTRUMENTS AMENDING SUCH SYSTEM; PROVIDING FOR EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO FUND THE BENEFITS, PAY OPERATING EXPENSES, AND FOR PORTABILITY OF BENEFITS OR REFUND OF EMPLOYEE CONTRIBUTIONS UPON EMPLOYEE LEAVING SERVICE; PROVIDING FOR A FUND TO FINANCE THE SYSTEM, TO BE COMBINED OR POOLED BY CONTRACT WITH OTHER INCORPORATED CITIES AND TOWNS WITH SIMILAR FUNDS OF SUCH CITIES AND TOWNS FOR PURPOSES OF MANAGEMENT AND INVESTMENT AS A PART OF THE OKLAHOMA MUNICIPAL RETIREMENT FUND SPONSORED BY THE OKLAHOMA MUNICIPAL LEAGUE; PROVIDING FOR PAYMENT OF ALL CONTRIBUTIONS AND FUND ASSETS BY THE TREASURER TO THE OKLAHOMA MUNICIPAL RETIREMENT FUND FOR MANAGEMENT AND INVESTMENT; PROVIDING FOR ADMINISTRATION OF SUCH SYSTEM BY A BOARD OF TRUSTEES AND AN AUTHORIZED AGENT APPOINTED BY THE CITY COUNCIL; PROVIDING PENALTIES FOR FRAUD AND DISHONEST CONDUCT; DECLARING THE FUNDS TO BE EXEMPT FROM LEGAL PROCESS; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING A SEVERABILITY AND SAVING CLAUSE. - CITY OF OW ASSO, CITY COUNCIL OF THE BE IT ORDAINED BY THE OKLAHOMA THAT: SECTION ONE: The Employee Retirement System of the City of Owasso, Oklahoma, is hereby amended as reflected on the attached Exhibit "A", which is incorporated herein and adopted reference SECTION TWO: The Employee Retirement System of the City of Owasso, Oklahoma, except as modified in the attached Exhibit "A", shall remain in full force and effect according to its original terms and conditions. SECTION THREE The City Clerk and Mayor be, and they hereby are, authorized and directed to execute the amended Retirement System Plan documents and do aU the other acts .. attached hereto said amendment into effect The executed amended document is hereby ratified and confirmed all respects necessary to put as Exhibit paragraph, "A" is held SECTION FOUR If, regardless of cause any section, subsection, sentence, or clause of this ordinance, including the System as set forth in Exhibit invalid or to be unconstitutional, the remaining sections, subsections, paragraphs, sentences, or clauses shall continue in full force and effect and shall be construed thereafter as being the entire provisions of this ordinance SECTION FIVE Any ordinance inconsistent with the terms and provisions of this ordinance is hereby repealed, provided, however, that such repeal shall be only to the extent of inconsistency and in all other respects this ordinance shall be cumulative of other ordinances regulating and governing the subject matter covered by this ordinance the date (30) days from become effective thirty SECTION SIX This ordinance shaH of first publication as provided by state law, Owasso of the City of the City Council PASSED, APPROVED AND ADOPTED by Oklahoma this 4th day of August. 1998 CITY OF OWASSO. OKLAHOMA Mayor llllHlIllllll1 \/ TU 1/" ",,-.\' ~., ../S'_<,/~ ~ . -, ~ " . '. -;::. .::: , ... ". C> -;::. .::- 'H ".0;. ::: : c:::: - :<'::~ ~:: "r;;$ ",'" -;::. ,-.-.'" "/J/ ,\,,,- ////1 \\\\ /1111/111111\11 By: Denise Bode 1998 4 legality on August The foregoing ordinance was introduced before the Owasso City Council on the 4th day of August, 1998, and was duly adopted and approved by the Mayor and City Council of the City of Owasso, Oklahoma, on the 4th day of August, 1998, after compliance with notice requirements of the Open Meeting Law (25 OS, Section 301, et seq) .. 2 OKLAHOMA MUNICIPAL RETIREMENT SYSTEM MASTER DEFINED BENEFIT PLAN AND TRUST JOINDER AGREEMENT City of Owasso, a city, town, agency, instrumentality, or public trust located in the State of Oklahoma, with its principal office at Owasso, Oklahoma, hereby establishes a Defined Benefit Plan and Trust to be known as City of Owasso Plan and Trust (the "Plan ") in the form of The Oklahoma Municipal Retirement System Master Defined Benefit Plan and Trust. Except as otherwise provided herein, the definitions in Article H of the Plan apply. 1. Dates: a. The Effective Date of this Joinder Agreement shall be July 1, 1998. b. The Effective Date of the Plan shall be July 1, 1972, the effective date of the original plan continued without interruption through adoption of this Joinder Agreement. 2. Employee. Employee shall mean: [X] Any person who, on or after the Effective Date is receiving remuneration for regular full -time personal services rendered to the Employer (including any elected official and any appointed officer or employee of any department of the Employer, whether governmental or proprietary in nature), including persons on Authorized Leave of Absence. Employees shall not include independent contractors. Elected members of the City Council shall not be considered to be Employees solely by reason of their holding such office. [ ] Any person who, on or after the Effective Date, 1 31001.25 [X] The term Employee shall not include any individual who is covered by any other state or local retirement system unless, with respect to the other state or local retirement system, the individual is in pay status currently receiving benefits and not an active participant. [ ] Any person who, if last hired after July 1,1972, had not reached his 60th birthday at the time of hiring. (Deleted 8198) 3. Eligibility. Employees shall be eligible to participate in the Plan: (Select only one) [ ] months (any number of months up to twelve) after the Employee's Employment Commencement Date. [ ] On the first day the Employee's service for the Employer is no longer temporary, probationary or provisional. [X] On the Employee's Employment Commencement Date. 4. The Employer hereby elects the following Plan design: [X] Mandatory Contribution Option. An employee shall be required to contribute to the Plan for each Plan Year the percentage of his Compensation ( "Mandatory Contributions ") required by the Plan. Mandatory Contributions shall be made by payroll deductions. An Employee shall authorize such deductions in writing on forms approved by, and filed with, the Committee. If the Employee's contributions are to be taxed deferred: [X] Pick -U_p O tp ion. The Employer hereby elects to have the provisions of Section 3.3 of the Plan apply. The Employer shall pick -up and pay the percentage of each Participant's Compensation required to be contributed as of July 1, 1992. [ ] Non - Contributory Option. Participants shall not be required nor permitted to contribute to the Plan. 2 31001 -2s 5. A. Payment Options. The Employer hereby elects the following minimum number of payments for employees eligible to receive benefits under Article IV of the Plan: [X] Sixty (60) monthly payments. [ ] One hundred and twenty (120) monthly payments. B. Plan Options. The Employer hereby elects the following plan designation and percentage used in calculating benefits under Section 5.1 of the Plan. [ ] Plan AA - 2.625 % [X] Plan BB - 2.25 % [ ] Plan CC - 1.875 % [ ] Plan A - 1.5% (] Plan B - 1.25 % [ ] Plan C - .75 % C. Normal Retirement Me. Normal retirement age shall be: [ ] Age 65 [X] Age 62 and completion of 30 years of credited service. D. Vesting Options. The Employer hereby elects the following vesting option to determine an employee's eligibility to receive retirement benefits. [ ] 10 Year Cliff Vesting [ ] 7 Year Cliff Vesting [X] 5 Year Cliff Vesting E. Service Credit Prior to Effective Date. The Employer hereby elects to include the following limitation of service prior to the effective date. [X] No limitation [] Service credit prior to the effective date shall not exceed years. 3 31001 -25 6. Contributions by Employees. If Employees are required to contribute to the cost of providing benefits under this System, either under the Pick -Up Option or the Mandatory Contribution Option, such contributions shall be based on the plan designation selected in Section 5 above and shall apply to pay periods commencing on and after July 1, 1993. a. [ ] The employee contribution formula in Section 3.2 of the Plan shall use the following maximum percentage for the Plan Option selected in Section 5B of this Joinder Agreement: Plan AA - 5.25 % Plan BB - 4.5 % Plan CC - 3.75 % Plan A -3% Plan B - 2.25 % Plan C - 1.5% b. [X] The contribution formula shall be 4.26% of compensation. (Not to exceed the percentages in above paragraph). (8/98) c. [ ] Annual contribution (expressed as a percentage of payroll) shall be shared by the Employee and Employer. Employee portion 60% Employer portion 40% (Employee plus Employer percentages must total 100 %) 7. Cost-of-Living Option: ntion: For purposes of adjusting retiree and beneficiary pensions, the Employer hereby elects the following: [X] No Cost -of- Living Option. [ ] Cost -of- Living Option. This election applies to Sections 5.1 (Normal Pension), 5.4 (Deferred Vested Pension), 6.3A and 6.313 (Death After Commencement of Pension), and 6.4 (Spouse's Pension) and provides annual benefit increases of the smaller of three percent (3%) or the percentage change in the Consumer Price Index. 4 31001 -25 The effective date of the Cost -Of- Living Option shall be , 19 , the original date that the Employer elected the Cost -Of- Living Option. 8. Retiree Plan hn 3rovement Option. Benefits payable to or on behalf of a former Employee under Article V, Article VI, or Article VII of the Plan, which are due or in the course of payment of the Effective Date of this Joinder Agreement, shall [ ] be redetermined according to the Plan Option elected herein. Such increased benefits shall be reflected in any periodic payments due or paid on or after the Effective Date of the Joinder Agreement. It is not intended for this change to be retroactive and any periodic payments due prior to such date shall not be affected. [X] not be redetermined, but shall continue to be paid under the terms of the Previous Plan. 9. Limitations on Optional Benefit Forms. Section 7.2 of the Plan provides for a lump sum payment form, an installment payment form that would be payable over a fixed number of years (at which time all payments would cease), or the purchase of an insured annuity. The Employer hereby elects the following: [X] Optional benefit forms under Section 7.2 of the Plan will not be permitted. [ ] Optional benefit forms under Section 7.2 of the Plan will be permitted, subject to Retirement Committee approval for any such elections by an Employee, subject to the following limitation(s): (The above election has not effect on the joint and survivor optional benefit forms under Section 7.1). 5 31001 -25 10. The Committee, consisting of the following members, agrees to administer the Plan and Trust pursuant to the provisions thereof. Denise Bode Name (Please print) Name (Please print) Mary Lou Barnhouse Name (Please print) Trary Standridge Name (Please print) Melinda Voss Name (Please print) Name (Please print) Name (Please print) Name (Please print) Name (Please print) Name (Please print) Name (Please print) Signature 41�&� az"e-� Signatu�r_e �g tur6 e�YL (A] I 15+QI"I -I Ii filly na e Signature Signature Signature Signature Signature Signature Signature The Employer has consulted with and been advised by its attorney concerning the meaning of the provisions of the Plan and Trust Agreements and the effect of entry into the plan and Trust. i Fol 31001 -25 IN WITNESS WHEREOF Moyor Denise 8oJe- has caused its corporate seal to be affixed hereto and this instrument to be duly executed in its name and behalf by its duly authorized offices this 4ti, day of August 1998. City of Owasso Attest: By: Title: Mayor A,A 1l) .ii /i�l�� (SE— Ab) The foregoing Joinder Agreement is hereby approved by The Oklahoma Municipal Retirement System thi day of 5 , 19 66 . THE OKLAHOMA MUNICIPAL RETIREMENT SYSTEM By. Title: el6+A,cvice. Attest: Secre ry (Seal) 7 31001 -25 Owasso, Tulsa County, Oklahoma, ORDINANCE NO. 585 CITY OF OWASSO, OKLAHOMA AN ORDINANCE AMENDING THE EMPLOYEE RETIREMENT SYSTEM DEFINED BENEFIT PLAN OF THE CITY OF OWASSO, OKLAHOMA; PROVIDING THEREIN FOR RETIREMENT BENEFITS - DEATH AND SURVIVOR BENEFITS FOR ELIGIBLE EMPLOYEES OF THE CITY OF OWASSO, OKLAHOMA, THEIR SURVIVING SPOUSES AND BENEFI- CIARIES; MAKING PARTICIPATION BY EMPLOYEES EMPLOYED AFTER THE EFFECTIVE DATE OF THE SYSTEM A MANDATORY CONDITION OF EMPLOYMENT; PROVIDING FOR EFFECTIVE DATE, AMENDMENT AND TERMINATION OF SUCH SYSTEM; AUTHORIZING AND RATIFYING EXECUTION OF THE FORMAL INSTRUMENTS AMENDING SUCH SYSTEM; PROVIDING FOR EMPLOYER AND EMPLOYEE CONTRIBUTIONS TO FUND THE BENEFITS, PAY OPER- ATING EXPENSES, AND FOR PORTABILITY OF BENEFITS OR REFUND OF EMPLOYEE CONTRIBUTIONS UPON EMPLOYEE LEAV- ING SERVICE; PROVIDING FOR A. FUND TO FINANCE THE SYSTEM, TO BE COMBINED OR POOLED BY CONTRACT WITH OTHER INCORPORATED CITIES AND TOWNS WITH SIMILAR FUNDS OF SUCH CITIES AND TOWNS FOR PURPOSES OF MANAGEMENT AND INVESTMENT AS ;\ PAFlT OF THE OKLAHOMA MUNICIPAL RETIRE- MENT FUND SPONSORED BY THE OKLAHOMA MUNICIPAL LEAGUE; PROVIDING FOR PAYMENT OF ALL CONTRIBUTIONS AND FUND ASSETS BY THE TREASURER TO THE OKLAHOMA MUNICI- PAL RETIREMENT FUND FOR MANAGEMENT AND INVESTMENT; PROVIDING FOR ADMINISTRATION OF SUCH SYSTEM BY A BOARD OF TRUSTEES AND AN AUTHORIZED AGENT APPOINTED BY THE CITY COUNCIL; PROVIDING PENALTIES FOR FRAUD AND DISHON- EST CONDUCT; DECLARING THE FUNDS TO BE EXEMPT FROM LEGAL PROCESS; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING A SEVER- ABILITY AND SAVING CLAUSE. Published in the Owasso Reporter, August 13, 1998. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO, OKLAHOMA THAT: SECTION ONE: The Employee Retirement System of the City of Owasso, Oklahoma, is hereby amended as reflected on the attached Exhibit "A", which is incorporated herein and adopted by reference. SECTION TWO: The Employee Retirement System of the City of Owasso, Oklahoma except as modified in the attached Exhibit "A". shall remain in full force and effect according to its original terms and conditions. SECTION THREE: The City Clerk and Mayor be, and they hereby are, authorized and directed to execute the amended Retirement System Plan documents and do all the other acts necessary to put said amendment into effect. The executed amended document attached hereto as Exhibit "A" is hereby ratified and confirmed in all respects. SECTION FOUR: If, regardless of cause, any section, subsection, para- graph, sentence, or clause of this ordinance, including the System as set forth in Exhibit 'A" is held invalid or to be unconstitutional, the remaining sections, subsections, paragraphs, sentences, or clauses shall continue in full force and effect and shall be construed thereafter as being the entire provisions of this ordinance. SECTION FIVE: Any ordinance inconsistent with the terms and provisions of this ordinance is hereby repealed, provided. however, that such repeal shall be only to the extent of inconsistency and in all other respects this ordinance shall be cumulative of other ordinances regulating and governing the subject matter covered by this ordinance. SECTION SIX' This ordinance shall become effective thirty (30) days from the date of first publication as provided by state law. OWASSO REPORTER STATE OF TULSA COUNTY, ss: Bill R. R, of lawful age, being duly sworn and says that he is the publisher of the Owasso Reporter, a newspaper published in the of Owasso, Tulsa Oklahoma, a news- paper to legal notices, advertise- ments and as provided in Section 106 of Title 25, Oklahoma Statutes 1971 and 1983 as amended, and and complies with all other requirements of the laws of Oklahoma with reference to legal That said a true copy of which is attached hereto, was in the regular edition of said newspaper and time of publication and not in a on t ltes: 199 ~ scribed and sworn to befoJ lle this Commission expires: PUBLISHER'S FEE $ 87.60 PASSED, APPROVED AND ADOPTED by the City Council of the City of Owasso, Oklahoma this 4th day of Au~"st, 1998. CITY OF OWASSO, OKLAHOMA Isl DENISE BODE Denise Bode, Mayor ATTEST: 998. Approved as to form and legality on August 4, Isl RONALD D. CATES Ronald D. Cates, City Attorney NOTE: The referenced Attachment "A" may be examined in the Human Resources Department at Owasso City Hall. MEMORANDUM TO: HONORABLE MAYOR & CITY COUNCIL CITY OF OWASSO FROM: ALLAN E. HARDER HUMAN RESOURCES DIRECTOR SUBJECT: REQUEST FOR COUNCIL CONSIDERATION AND APPROVAL OF ORDINANCE #585, AMENDING THE EMPLOYEE RETIREMENT SYSTEM DEFINED BENEFIT PLAN DATE: July 29, 1998 BACKGROUND: The City of Owasso offers as a retirement benefit, participation in the Oklahoma Municipal Retirement Fund (OMRF) Defined Benefit Plan. All regular, full -time employees except police officers and firefighters are required to participate in the plan. Contributions to the system are made by both the employee and the City. Previously, the contribution has been split with the employee paying 60% and the employer paying 40% of the contribution determined by actuarial studies. Actuarial studies are performed annually by OMRF to determine contribution amounts necessary for acceptable fund performance. Based upon the OMRF Employee Retirement System of Owasso, Oklahoma ACTUARIAL VALUATION OF FUNDING REQUIREMENTS, Effective for the Year Starting July 1, 1998, Exhibit 1: SUMMARY OF 1998 -99 PLAN CONTRIBUTION RATES, funding requirements increased from 7.1 % to 9.17% of employee compensation, the first substantial change in 10 years. Based on the new requirement and to continue to improve employee benefits, a decision was made during the budget process to change the contribution ratios. This decision complied with recommendations from the Employee Benefits Committee which includes representatives from each City department of the City. Any changes in the contribution rates must be made by Ordinance approved by the Council. CONTRIBUTION CHANGES: As noted above, the Employee /Employer contribution split has been 60 %/40 %. The contribution amendment fixes the employee contribution at 4.26% of the employee's compensation. The City contributes the balance (4.91 %) as determined by the 1998 actuarial study. Both contribution rates are included in the current budget. (Under the previous 60/40 contribution split, the employee share would have been 5.502 %.) OMRF, in the cover letter to the supplied Ordinance and Joinder agreements notes "that the Employer will be required to contribute more or less next year depending on the changes that occur in the City of Owasso's Employee group." I, ACTIONS REQUIRED TO EFFECT THE CHANGES IN CONTRIBUTION RATES: Changes in the Employee Retirement System Defined Benefit System Plan are required to be made by Ordinance and execution of new Joinder Agreements. OMRF has provided both documents for Council action. Both the Ordinance and Joinder Agreement have been reviewed and approved for content by Ronald D. Cates, City Attorney. STAFF RECOMMENDATION: Staff recommends Council approval of the Ordinance and the Mayor and Council be authorized to execute all documents relating to the retirement plan amendment. ATTACHMENTS: 1. ORDINANCE AMENDING THE EMPLOYEE RETIREMENT SYSTEM DEFINED BENEFIT PLAN 2. Joinder Agreement 3. OMRF Cover Letter rAT in Oklahoma Municipal Retirement Fund City of Owasso Allan Harder P.O. Box 180 Owasso, OK 74055 Dear Allen, June 10, 1998 BOARD OF TRUSTEES MARCY ALENAHDEII, DISTRICT 5, STILLWATER JERRY FARNHAHI, DISTRICT 3, ADA JAY HEIRRICHS, DISrmcr 1, BROICEN ARROW JM HUDGENS, D=RICT 2, SALLISAw Jm LuctasTT, JR., Disra[or 8, GUTHRD: RUSSELL SHTTH, DISTRICT 5, MIDWEST CITY RANDY Sw swN, AT- LARGE, SEHDlOLE GEORGE WH,R NWN, DISTRICT 7, WEASHERFORD HERTHA ANN YOUNG, DISTRICT 4, SHAWNEE Jodi CON, Account Administrator CEIVED JUL 2 0 1998 BY: Enclosed please find the documents which Michelle and Regina have requested (i.e. to change the Employee contribution rate to a fixed 4.26% effective August 1, 1998). This change will delete the Employee /Employer contribution rate split from 60 %140% to Employee rate remaining constant and the City contributing the difference based on the actuarial study. Please note that the Employer will be required to contribute more or less next . year depending on the changes that occur in the City of Owasso's Emp o group. The following items are enclosed: 3 Amending Ordinances 3 Joinder Agreements ALL COPIES OF THE JOINDER AGREEMENT AND ORDINANCES MUST BE SIGNED BY YOUR RETIREMENT COMMITTEE. After your governing board has approved the resolution, please return the following: i/ 2 Ordinances 3 Joinder Agreements After the OMRF Board of Trustees has signed the Joinder Agreements, one original will be returned for your files. If you have any questions about the enclosed material, please feel free to call. Have a great daylll Enclosures qa7� C 100 North Broadway Oklahoma City, Oklahoma 73102 1- 800 - 395 -2662 Ext. 6313 g4